FX exposure dashboard: open items by currency and maturity

Create an FX exposure dashboard as of {as_of_date}.

Inputs:
- Open AR/AP and cash balances by currency: {open_balances_by_currency}
- Expected settlement dates / aging: {settlement_dates}
- Any hedges outstanding (optional): {hedges}
- Materiality threshold: {materiality_threshold}

Output:
1) Net exposure by currency (gross assets, gross liabilities, net).
2) Maturity buckets (0–30, 31–60, 61–90, 90+) with net exposure.
3) Key risks and suggested actions (operational hedging, netting, hedge accounting considerations).
4) Draft disclosure bullets for FX risk (if requested).

Provide in a clean table format suitable for monthly reporting.